CLA-2-39:S:N:N7:238 888829

Ms. Pam Brown
Cargo U.K., Inc.
4790 Aviation Parkway
Atlanta, GA 30349

RE: The tariff classification of "Flexilon 432", "Flexilon 468", "Flexilon 701", and "Flexilon 726", from England Dear Ms. Brown: In your letter dated July 21, 1993, on behalf of your client, Rosehill Polymers Ltd., you requested a tariff classification ruling. "Flexilon 432" and "Flexilon 468", both clear, colorless, viscous liquids, are polyurethane-type polymers. Neither product is elastomeric, within the meaning of Additional U.S. Note 1, Chapter 39, HTSUS. "Flexilon 701", a red viscous liquid, and "Flexilon 726", a black viscous liquid, are both preparations of inorganic coloring matter, based on iron oxide, dispersed in plastics material. With respect to your request for a ruling on "Flexilon 724", please be advised that a ruling cannot be issued without the following information: the value and percentage composition by weight of each component making up the product. When this information is available, you may wish to resubmit your request. The applicable subheading for "Flexilon 432" and "Flexilon 468" will be 3909.50.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for amino-resins, phenolic resins and polyurethanes, in primary forms: polyurethanes: other. The rate of duty will be 6.3 percent ad valorem. The applicable subheading for "Flexilon 701" and "Flexilon 726" will be 3206.49.1000, HTS, which provides for concentrated dispersions of pigments in plastics materials. The rate of duty will be 5.9 percent ad valorem. This merchandise may be subject to the regulations of the Environmental Protection Agency, Office of Pesticides and Toxic Substances. You may contact them at 402 M Street SW, Washington, DC 20460, telephone number (202) 554- 1404, or EPA Region II at (908) 321-6669. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Sincerely,

Jean F. Maguire
Area Director
New York Seaport